Irish Revenue has issued eBrief No. 297/24 on the VAT Notes for Guidance - Finance Act 2024.
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77. Interpretation (Part 3)
This section defines the Principal Act as the Value-Added Tax Consolidation Act 2010 for the purposes of Part 3 of the Act. This is a conventional provision in Finance Acts. It allows abbreviated terms to be used for references to previous legislation and thus facilitates drafting and subsequent reading of the legislation. For example, the term "Principal Act" use…